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BÜTÇE ŞEFFAFLIĞI VE TÜRKİYE: AÇIK BÜTÇE ENDEKSİ ÜZERİNDEN BİR DEĞERLENDİRME

Year 2022, Issue: 126, 443 - 471, 21.10.2022
https://doi.org/10.52836/sayistay.1164667

Abstract

Merkezi yönetim bütçe sürecinde hazırlanan belge ve bilgilerin halka açık hale getirilmesi bütçe hakkının gereğidir. Buna istinaden bütçe yılı içerisinde hangi vergilerin toplanacağı, nerelere harcanacağı ve hangi kamusal hizmetlerin sunulacağına ilişkin halkın bilgilendirilmesi gerekmektedir ve bu ayrıca şeffaflığın özünü oluşturmaktadır. Bu çalışmada bütçe şeffaflığı teorik açıdan ele alınmakta ve Uluslararası Bütçe Ortaklığı (IBP) tarafından yayımlanan Açık Bütçe Endeksi üzerinden değerlendirilmektedir. Açık Bütçe Endeksi (2021) sonuçlarına göre bütçe şeffaflığı için küresel ortalama 45 puandır. Endekste yer alan 120 ülkeden yalnızca 6’sı merkezi yönetim bütçesine ilişkin kapsamlı bilgi sunmaktadır. Bölgesel açıdan değerlendirildiğinde Batı Avrupa, Amerika Birleşik Devletleri (ABD) ve Kanada bütçe şeffaflığının en yüksek olduğu; Orta Doğu ve Kuzey Afrika ise bütçe şeffaflığının en düşük olduğu bölgelerdir. 2019 ve 2021 yılı endeks verilerine göre Türkiye’nin bütçe şeffaflığı puanları küresel ortalamanın üzerinde, fakat Ekonomik Kalkınma ve İşbirliği Örgütü (OECD) ortalamasının altındadır. Endeks sonuçları belge türleri itibarıyla değerlendirildiğinde, Türkiye’de bütçe şeffaflığının artırılması için bütçe öncesi raporu ile yarıyıl raporunun zamanında yayımlanması, ayrıca vatandaş bütçesi ile denetim raporunda daha kapsamlı bilgilere yer verilmesi önem taşımaktadır.

References

  • Aksoy, Ş. (1993). Kamu Bütçesi. İstanbul: Filiz Kitabevi.
  • Alesina, A. ve Perotti, R. (1996). Budget Deficits and Budget Institutions, National Bureau of Economic Research, Working Paper Series (No: 5556), Cambridge.
  • Benito, B., ve Bastida, F. (2009). Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach. Public Administration Review, 69(3), 403-417.
  • Cankaya, Ş. (2014). “Mali Şeffaflık ve Hesap Verebilirlik”, Sayıştay Dergisi. S. 94, 143-146.
  • Carlitz, R., De Renzio, P., Krafchik, W. ve Ramkumar, V. (2009). Budget Transparency around the World: Results from the 2008 Open Budget Survey. OECD Journal on Budgeting, 9(2), 1-17.
  • De Renzio, P. ve Masud, H. (2011). Measuring and Promoting Budget Transparency: The Open Budget Index as a Research and Advocacy Tool. Governance: An International Journal of Policy, Administration, and Institutions, 24(3), 607-616.
  • Edizdoğan, N. ve Çetinkaya, Ö. (2021). Kamu Bütçesi. Bursa: Ekin Yayınevi.
  • Engin, R., İpek, S. ve Demirbaş, T. (2021). Belediyelerin Mali Saydamlığını Belirleyen Faktörlere İlişkin Bir Literatür Taraması. Biga İktisadi ve İdari Bilimler Fakültesi Dergisi. 2(3). 230-251.
  • Gomez, P., Friedman, J. ve Shapiro, I. (2005). Opening Budgets to Public Understanding and Debate: Results from 36 Countries. OECD Journal on Budgeting. 5(1), 7-36.
  • IBP (2006). The International Budget Project: Open Budget Initiative 2006 (Methodology). Center on Budget and Policy Priorities. Washington.
  • IBP (2018). Open Budget Survey 2017 (Turkey). https://internationalbudget.org/wpcontent/ uploads/turkey-open-budget-survey-2017-summary.pdf, Erişim: 16.08.2022.
  • IBP (2022a). Key Objectives. https://internationalbudget.org/about-us/, Erişim: 07.08.2022.
  • IBP (2022b). Open Budget Survey, Statistical Files. https://survey.internationalbudget.org/ #download. International Budget Partnership, Erişim: 13.08.2022.
  • IBP (2022c). Open Budget Survey 2021. 8th Edition. https://internationalbudget.org/wpcontent/uploads/Open-budget-survey-2021-1.pdf, Erişim: 07.08.2022.
  • IBP (2022d). Open Budget Survey 2021, Country Results (Turkey). https://internationalbudget. org/open-budget-survey/country-results/2021/turkey, Erişim: 07.08.2022
  • IMF (2018). Fiscal Transparency Handbook, IMF Fiscal Affairs Department, Washington.
  • IPSASB. (2022a). https://www.ipsasb.org/about-ipsasb, Erişim: 20.09.2022.
  • IPSASB. (2022b). Handbook of International Public Sector Accounting Pronouncements, 2022 Edition Volume I. https://www.ifac.org/system/files/publications/files/IPSASB-Handbook-2022-Volume-1-Web.pdf, Erişim: 20.09.2022.
  • Koçdemir, M. ve Yılmaz, H.H. (2020). Kamu Mali Yönetiminde Bütçe Saydamlığı ve Yolsuzluk İlişkisi: Açık Bütçe Endeksi ve Yolsuzluk Algılama Endeksi Üzerinden Bir Analiz. Sayıştay Dergisi. S. 118. 71-99.
  • Kristensen, J.K., Bowen, M., Long, C., Mustapha, S. ve Zrinski, U. (2019). PEFA, Public Financial Management, and Good Governance. World Bank Publications. Washinghton.
  • Musa, A., Bebic, D. ve Druman, P. (2015). Transparency and Openness in Local Governance: A Case of Croatian Cities, Croatian and Comparative Public Administration, 15(2), 415-450.
  • Mutluer, K., Öner, E. ve Kesik, A. (2011). Bütçe Hukuku. (3. Baskı). İstanbul: İstanbul Bilgi Üniversitesi Yayınları.
  • Müftüoğlu, Z. (2020). Kamu Harcamalarında Yetki, Sorumluluk ve Denetim. Ankara: Adalet Yayınevi.
  • OECD (2002). Best Practices for Budget Transparency. OECD Publications Service, Paris.
  • OECD (2014). Principles of Budgetary Governance. https://search.oecd.org/governance/ principles-budgetary-governance.htm. Erişim: 08.08.2022.
  • OECD (2017). Budget Transparency Toolkit. OECD Public Governance Directorate.
  • Petrie, M. ve Shields, J. (2010). Producing a Citizens’ Guide to the Budget: Why, What and How? OECD Journal on Budgeting, 10(2), 1-14.
  • Premchand, A. (1993). Public Expenditure Management. IMF, Washington.
  • Ramkumar, V. ve Shapiro, I. (2011). Guide to Transparency in Government Budget Reports: Why are Budget Reports Important, and What Should They Include. International Budget Partnership, Washington.
  • Transparency International (2022). https://www.transparency.org/en/about, Erişim: 17.08. 2022.
  • World Bank (1998). Public Expenditure Management Handbook. Washington.
  • World Bank (2015). Budget Transparency: What, Why, And How? Using Budgets to Empower People. Budget Transparency Initiative

BUDGET TRANSPARENCY AND TÜRKİYE: AN ASSESSMENT OF THE OPEN BUDGET INDEX

Year 2022, Issue: 126, 443 - 471, 21.10.2022
https://doi.org/10.52836/sayistay.1164667

Abstract

The documents and information prepared within the central government budget process should be made public as a requirement of the power of the purse. Accordingly, it is necessary to inform the public about which taxes will be collected, where they will be spent, and which public services will be provided during the budget year, and this also constitutes the essence of transparency. This study discussed budget transparency theoretically and evaluated it through the Open Budget Index published by the International Budget Partnership (IBP). According to the results of the Open Budget Index (2021), the global average for budget transparency is 45 points. Only six of the 120 countries included in the index provide comprehensive information on the central government budget. From a regional perspective, Western Europe, the United States of America (USA), and Canada are the regions with the highest budget transparency, while the Middle East and North Africa are the regions with the lowest budget transparency. According to the index data for 2019 and 2021, Türkiye’s budget transparency scores are above the global average but below the Organisation for Economic Co-operation and Development (OECD) average. While evaluating the index results in terms of document types, it is necessary to publish the pre-budget statement and the mid-year review on time in order to increase budget transparency in Turkiye. In addition, the citizen budget and audit reports should include more comprehensive information.

References

  • Aksoy, Ş. (1993). Kamu Bütçesi. İstanbul: Filiz Kitabevi.
  • Alesina, A. ve Perotti, R. (1996). Budget Deficits and Budget Institutions, National Bureau of Economic Research, Working Paper Series (No: 5556), Cambridge.
  • Benito, B., ve Bastida, F. (2009). Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach. Public Administration Review, 69(3), 403-417.
  • Cankaya, Ş. (2014). “Mali Şeffaflık ve Hesap Verebilirlik”, Sayıştay Dergisi. S. 94, 143-146.
  • Carlitz, R., De Renzio, P., Krafchik, W. ve Ramkumar, V. (2009). Budget Transparency around the World: Results from the 2008 Open Budget Survey. OECD Journal on Budgeting, 9(2), 1-17.
  • De Renzio, P. ve Masud, H. (2011). Measuring and Promoting Budget Transparency: The Open Budget Index as a Research and Advocacy Tool. Governance: An International Journal of Policy, Administration, and Institutions, 24(3), 607-616.
  • Edizdoğan, N. ve Çetinkaya, Ö. (2021). Kamu Bütçesi. Bursa: Ekin Yayınevi.
  • Engin, R., İpek, S. ve Demirbaş, T. (2021). Belediyelerin Mali Saydamlığını Belirleyen Faktörlere İlişkin Bir Literatür Taraması. Biga İktisadi ve İdari Bilimler Fakültesi Dergisi. 2(3). 230-251.
  • Gomez, P., Friedman, J. ve Shapiro, I. (2005). Opening Budgets to Public Understanding and Debate: Results from 36 Countries. OECD Journal on Budgeting. 5(1), 7-36.
  • IBP (2006). The International Budget Project: Open Budget Initiative 2006 (Methodology). Center on Budget and Policy Priorities. Washington.
  • IBP (2018). Open Budget Survey 2017 (Turkey). https://internationalbudget.org/wpcontent/ uploads/turkey-open-budget-survey-2017-summary.pdf, Erişim: 16.08.2022.
  • IBP (2022a). Key Objectives. https://internationalbudget.org/about-us/, Erişim: 07.08.2022.
  • IBP (2022b). Open Budget Survey, Statistical Files. https://survey.internationalbudget.org/ #download. International Budget Partnership, Erişim: 13.08.2022.
  • IBP (2022c). Open Budget Survey 2021. 8th Edition. https://internationalbudget.org/wpcontent/uploads/Open-budget-survey-2021-1.pdf, Erişim: 07.08.2022.
  • IBP (2022d). Open Budget Survey 2021, Country Results (Turkey). https://internationalbudget. org/open-budget-survey/country-results/2021/turkey, Erişim: 07.08.2022
  • IMF (2018). Fiscal Transparency Handbook, IMF Fiscal Affairs Department, Washington.
  • IPSASB. (2022a). https://www.ipsasb.org/about-ipsasb, Erişim: 20.09.2022.
  • IPSASB. (2022b). Handbook of International Public Sector Accounting Pronouncements, 2022 Edition Volume I. https://www.ifac.org/system/files/publications/files/IPSASB-Handbook-2022-Volume-1-Web.pdf, Erişim: 20.09.2022.
  • Koçdemir, M. ve Yılmaz, H.H. (2020). Kamu Mali Yönetiminde Bütçe Saydamlığı ve Yolsuzluk İlişkisi: Açık Bütçe Endeksi ve Yolsuzluk Algılama Endeksi Üzerinden Bir Analiz. Sayıştay Dergisi. S. 118. 71-99.
  • Kristensen, J.K., Bowen, M., Long, C., Mustapha, S. ve Zrinski, U. (2019). PEFA, Public Financial Management, and Good Governance. World Bank Publications. Washinghton.
  • Musa, A., Bebic, D. ve Druman, P. (2015). Transparency and Openness in Local Governance: A Case of Croatian Cities, Croatian and Comparative Public Administration, 15(2), 415-450.
  • Mutluer, K., Öner, E. ve Kesik, A. (2011). Bütçe Hukuku. (3. Baskı). İstanbul: İstanbul Bilgi Üniversitesi Yayınları.
  • Müftüoğlu, Z. (2020). Kamu Harcamalarında Yetki, Sorumluluk ve Denetim. Ankara: Adalet Yayınevi.
  • OECD (2002). Best Practices for Budget Transparency. OECD Publications Service, Paris.
  • OECD (2014). Principles of Budgetary Governance. https://search.oecd.org/governance/ principles-budgetary-governance.htm. Erişim: 08.08.2022.
  • OECD (2017). Budget Transparency Toolkit. OECD Public Governance Directorate.
  • Petrie, M. ve Shields, J. (2010). Producing a Citizens’ Guide to the Budget: Why, What and How? OECD Journal on Budgeting, 10(2), 1-14.
  • Premchand, A. (1993). Public Expenditure Management. IMF, Washington.
  • Ramkumar, V. ve Shapiro, I. (2011). Guide to Transparency in Government Budget Reports: Why are Budget Reports Important, and What Should They Include. International Budget Partnership, Washington.
  • Transparency International (2022). https://www.transparency.org/en/about, Erişim: 17.08. 2022.
  • World Bank (1998). Public Expenditure Management Handbook. Washington.
  • World Bank (2015). Budget Transparency: What, Why, And How? Using Budgets to Empower People. Budget Transparency Initiative
There are 32 citations in total.

Details

Primary Language Turkish
Subjects Public Administration
Journal Section Research Articles
Authors

Rıdvan Engin

Publication Date October 21, 2022
Published in Issue Year 2022 Issue: 126

Cite

APA Engin, R. (2022). BÜTÇE ŞEFFAFLIĞI VE TÜRKİYE: AÇIK BÜTÇE ENDEKSİ ÜZERİNDEN BİR DEĞERLENDİRME. Sayıştay Dergisi, 33(126), 443-471. https://doi.org/10.52836/sayistay.1164667

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